All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is too unreasonable that each sentence (Defendant B: fine of 80,000 won, Defendant D: fine of 1 million won) declared by the lower court against the Defendants is too unreasonable.

2. Although there are circumstances that may be considered in light of the circumstances, such as the fact that the Defendants recognized the instant crime, and against the fact that the Defendants were in opposition to the recognition of the instant crime, the instant crime was committed. However, in light of the fact that the Defendants, while applying for an intermediate payment loan and a housing finance credit guarantee, prepared documents as if they were the actual buyers and submitted them to facilitate the commission of the Defendants, and the liability for the crime is not less complicated; there are no special circumstances or changes in circumstances that may be newly considered in sentencing after the pronouncement of the lower judgment; and other circumstances that form the conditions for sentencing as shown in the records and arguments, such as the Defendant’s age, sex, sex, environment, motive and circumstance of the crime, means and consequence, etc., the lower court’s sentencing is determined within the reasonable and appropriate scope, and it is not

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.